Required information [The following information applies to the questions displayed below.) The following is a list of accounts and adjusted amounts for Rollcom, Inc., for the fiscal year ended September 30, 2018. The accounts have normal debit or credit balances. Accounts Payable Accounts Receivable Accumulated Depreciation Cash Common Stock Equipment $ 38,500 65,900 20,900 79,700 94,200 98,100 Income Tax Expense 10,440 Notes Payable (long-term) 1,440 Office Expenses 6,240 Rent Expense 163,600 Retained Earnings 99,740 Salaries and Wages Expense Sales Revenue Supplies 128,100. 323,900 34,600 2. Prepare the closing entry required at September 30, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet